Whoever exports spirits or goods used to produce spirits can generally request a refund of the monopoly tax on them. However, it is important in this case for the exporter to contact the SAB in writing or by telephone before exporting. The SAB informs the exporter which inspector to report to in order for the export control to be organised.
The customs clearance procedure itself has no special features: Declaring goods.
Whoever exports spirits directly from a tax warehouse approved by the SAB receives no refund, as the monopoly tax was not applied to the goods up to the time of exportation. Nevertheless, the SAB always conducts an export control (see importation for procedure).